Diolch, Llywydd, and I promise to shortly yield the floor to others as I had the lead amendments on the first two groups. I adjusted my previous set of amendments in light of what we heard at the committee stage and a number of other amendments that I pursued them I’m not pursuing here. However, this amendment is in the same form that I put to committee, and I think it’s a key amendment of principle. It received two votes in committee, three against and two abstentions. So, I thought it was something worth putting to the Siambr as a whole.

We have had arguments from the Cabinet Secretary in respect of this, and I think there are a couple of sort of key issues that are important. There is certainty for taxpayers. We all agree that is something that is attractive and we should have to the maximum possible extent. The committee was, I think, pleased that the Cabinet Secretary, if I recall correctly, made an undertaking at Stage 2 that, by October, he was going to publish formally what the rates would be when land transaction tax commenced next April, next year. His intention throughout, as he has communicated, I understand, is to have those rates continue on the same basis that SDLT has been applied on a UK basis, although, of course, it is possible that the Chancellor at the UK level might change those rates in some respect between now and then. It’s good that we will have certainty, at least from October, and that I do appreciate. It’s also right that the rates, when they do come, and changes to those rates will go through a positive resolution procedure. Again, that does give a level of protection in terms of input from Members on whatever view the Government takes as to what those tax rates should be. However, such a resolution will not be susceptible to an amendment; it is coming from a Minister, it is his view, and it is either accept or reject, and not a full, legislative primary instrument of this Assembly.

So, I think those are the points of argument there, but I think there is a greater argument, and that is one of principle. This is the first tax in modern times that is being devolved to this Assembly to administer, to levy, on behalf of the people of Wales, and it seems to me—and, I would have thought, perhaps to a wider number of Members—that it would be right for us, as the legislators elected by the people of Wales, to determine what rates of tax they should pay, particularly in this very significant moment and, for some in this Siambr, a very important achievement, in terms of that moment, to be levying that tax as an elected Assembly. Yet it is proposed instead that we will not take that decision, those rates will not be on the face of the Bill, and we will leave it to ministerial discretion to determine at a later date what those rates should be, and that we should at most have a secondary process where we can only reject or accept and are not ourselves writing and determining and considering what those rates of tax should be. So, I bring forward amendment 38 to give the Assembly a chance to give its view as a whole, and I look particularly to the Party of Wales, as they style themselves, who abstained at committee stage on this, and for whom this is a matter of great significance that perhaps for some is a key step on the road to an independent Wales, yet, when it comes to it, they will not—unless they do something differently than what I expect—assert the rights of this Assembly to speak for the people of Wales for us as elected legislators to determine tax rates, but will instead allow that to Ministers.